https://www.taxtmi.com/caselaws?id=216184 The court ruled in favor of the assessee, holding that the denial of the concessional rate of duty once clearances exceed Rs. 75 Lakhs under Notification No. 1/1993-Central Excise is illegal and contrary to the notification's intent. The court emphasized that the benefit is intended for small-scale units with total clearances below Rs. 2 Crores, and once these conditions are met, the assessee can avail the concessional duty rate up to Rs. 75 Lakhs in clearances. The decision aligned with supporting small-scale units meeting the notification's criteria, resulting in a favorable outcome for the assessee against the revenue in all references. en-us Thu, 07 Apr 2011 00:00:00 +0530 Tue, 28 Aug 2012 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216184 The court ruled in favor of the assessee, holding that the denial of the concessional rate of duty once clearances exceed Rs. 75 Lakhs under Notification No. 1/1993-Central Excise is illegal and contrary to the notification's intent. The court emphasized that the benefit is intended for small-scale units with total clearances below Rs. 2 Crores, and once these conditions are met, the assessee can avail the concessional duty rate up to Rs. 75 Lakhs in clearances. The decision aligned with supporting small-scale units meeting the notification's criteria, resulting in a favorable outcome for the assessee against the revenue in all references. Case-Laws Central Excise Thu, 07 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216184